Status: draft

Government agency representatives, municipal analysts and investors, software providers, and other users of state and local government data are invited to review and comment on the data standards developed to represent sections of the Consolidated Annual Financial Report (CAFR).

This is a revised Demonstration Release (Version 0.2), to illustrate how data standards can be created and used in the municipal marketplace. The standards and taxonomy versions were developed by the XBRL US State and Local Government Disclosure Modernization Working Group as a pilot to test the premise that standards can improve efficiencies by automating the process of creating, collecting, and analyzing government data. The Working Group solicited feedback on the initial Demonstration release during a 60-day public review period that ended on March 18, 2019. Input received has been incorporated into this second release of the CAFR Demonstration Taxonomy.

Taxonomy Documentation

Inline XBRL Samples

Below is a collection of member-contributed sample inline filings based on the latest Demonstration Release Version 0.2, displayed using the SEC’s inline viewer. Click the name of the state, county or municipality to see examples.

Please note: all reported facts in these instances may not be tagged because of the limited number of elements created for this Demonstration Release of the CAFR taxonomy.

County of Albemarle, Virginia as of June 30, 2017

City of Columbus, Ohio as of December 31, 2017

City of Los Angeles, California as of June 30, 2018

City of Los Angeles, California as of June 30, 2018 (Assets Only)

Allyson R. Ugarte – Sole Practitioner Member

County of McHenry Illinois as of November 30, 2017

County of San Diego, California as of June 30, 2018

CAFR Demonstration Release Version 0.2

The list of elements for this release with selected metadata are shown below and can be copied or downloaded from this location. NOTE: the file contains elements from both Demonstration Releases. There’s also an Excel version posted here if you’re unable to use Google.

The comments below were received during a public review for Version 0.1 Demonstration Release, which used a different taxonomy model. View the Version 0.1 Demonstration Release, including inline sample instance documents.

2 comments on “CAFR Taxonomy, Demonstration Release”

  1. Kinney Poynter says:

    Attached are NASACT’s comments to the draft CAFR Demonstration Taxonomy. Overall, 12 states provided feedback.

    Please let me know if you have any questions.

    Best regards,

    R. Kinney Poynter, CPA
    NASACT Executive Dire

  2. Michelle Savage says:

    Attached is a comment letter from the Government Accounting Standards Board (GASB), signed by David R. Bean, Director of Research and Technical Activities

Comment